Administrative assistance in accordance with FATCA
Switzerland has an agreement with the United States that regulates cooperation in connection with the Foreign Account Tax Compliance Act (FATCA). More information can be found here.
FATCA Notifications of 20 October 2025
Administrative assistance in accordance with FATCA: notification of receipt of FATCA group requests pursuant to Article 12 paragraph 1 FATCA Act
FATCA Notifications of 24 September 2025
Administrative assistance in accordance with FATCA: publication of final decrees pursuant to Article 5 paragraph 3 letter b of the FATCA Agreement
FATCA Notifications of 15 September 2025
Administrative assistance in accordance with FATCA: notification of receipt of FATCA group requests pursuant to Article 12 paragraph 1 FATCA Act
FATCA Notifications of 11 July 2025
Administrative assistance in accordance with FATCA: notification of receipt of FATCA group requests pursuant to Article 12 paragraph 1 FATCA Act
FATCA Notifications of 24 June 2025
Administrative assistance in accordance with FATCA: notification of receipt of FATCA group requests pursuant to Article 12 paragraph 1 FATCA Act
FATCA group requests
Since 20 September 2019 – when the protocol of amendment to the double taxation agreement between Switzerland and the United States with respect to taxes on income (DTA) came into force – FATCA group requests can be made for facts from 30 June 2014 onwards.
In accordance with the FATCA agreement, the US tax authority, the Internal Revenue Service (IRS), can request information on all accounts that Swiss financial institutions reported to it in aggregated form. Upon receipt of a FATCA group request, the FTA requests the financial institution concerned to provide it with the information described in the FATCA agreement within 10 days.
The user guide addresses the IRS requirements regarding the content of the FATCA XML file (CARRef element in accordance with the FATCA XML schema v2.0; see section 4.5.3 of the user guide). As a general rule, the financial institutions concerned have to take account of the IRS requirements for the FATCA XML file valid at the time of data delivery to the FTA. A summary of the changes made to the user guide can be found in its section 1.3.1, "Updates Version 1.3".
The FTA has compiled an overview of frequently asked questions (FAQ) in connection with FATCA group requests. The FAQ can be obtained by sending a request to the FTA at the following email address: amtshilfe.usa(at)estv.admin.ch.
The Model 1 FATCA agreement negotiated between Switzerland and the United States was signed on 27 June 2024. This provides for automatic and reciprocal exchanges of information between the competent authorities. The implementation process is currently under way, and entry into force is planned for 1 January 2027 at the earliest.
Information letter to the clients concerned
As part of the implementation of FATCA, reporting Swiss financial institutions are required to disclose information on US accounts to the US Internal Revenue Service (IRS). US clients receive a letter from their financial institution in which the financial institution requests their consent to the transfer of their account information to the IRS. Enclosed with this letter is an information letter from the FTA describing the steps involved in a possible administrative assistance procedure under the FATCA agreement.
In accordance with Article 12 paragraph 1 of the Federal Act of 27 September 2013 on the Implementation of the FATCA Agreement between Switzerland and the United States (FATCA Act; SR 672.933.6), the specified US persons and non-participating financial institutions affected by administrative assistance requests, as well as any other contracting parties to the account relationships concerned, are informed by means of a notification in the Federal Gazette and on the FTA website that (a) a group request has been received, (b) a final decision will be issued for each account relationship concerned by the group request, and (c) the persons entitled to appeal may submit their opinion on the intended transmission of their data to the competent authority of the United States of America (Internal Revenue Service) within 20 days of this notification.
Under Article 5 paragraph 3 letter b of the Agreement of 14 February 2013 between Switzerland and the United States of America for Cooperation to Facilitate the Implementation of FATCA (FATCA agreement; SR 0.672.933.63), the persons entitled to appeal will be informed of the final decisions issued by means of a notification in the Federal Gazette and on the FTA website. The final decision may be appealed before the Federal Administrative Court within 30 days after its notification or publication in the Federal Gazette and on the FTA website. A copy of such appeal must be lodged with the Federal Tax Administration.
FATCA stands for Foreign Account Tax Compliance Act. It is a unilateral set of US regulations that applies worldwide. It requires foreign financial institutions to disclose information on US accounts to the Internal Revenue Service or to levy a tax on such accounts.
The FATCA agreement (see question 3) requires Swiss financial institutions (see question 10) to disclose accounts with US links and, for the reporting years 2015 and 2016, accounts of non-participating financial institutions (see question 4) to the Internal Revenue Service (IRS) on an annual basis. The financial institution must first obtain the client's consent to disclose the account data. If the client does not consent, the data is disclosed in aggregated form. This kind of (anonymised) disclosure includes the aggregate number and total assets of all non-consenting US accounts (see Art. 3 of the FATCA agreement). Based on these aggregated disclosures, the IRS can submit group requests to the FTA and demand that the non-consenting accounts be disclosed to it. In this way, direct disclosure by the financial institution, which could not take place due to the lack of consent, can be carried out subsequently via the FTA. As part of an administrative assistance procedure, the FTA checks whether the criteria for a disclosure obligation have been met. At the same time, the administrative assistance procedure guarantees the legal right of appeal. In other words, persons entitled to appeal are given the opportunity to comment on the case and defend themselves against the transmission of data (see Art. 5 of the FATCA agreement).
FATCA group requests are based on the Agreement between Switzerland and the United States of America for Cooperation to Facilitate the Implementation of FATCA (FATCA agreement; SR 0.672.933.63) and on the Convention between the United States of America and the Swiss Confederation for the Avoidance of Double Taxation with Respect to Taxes on Income (DTA CH-US; SR 0.672.933.61). The implementation of the FATCA agreement is regulated in the Federal Act on the Implementation of the FATCA Agreement between Switzerland and the United States (FATCA ACT; SR 672.993.6). The Federal Act on International Administrative Assistance in Tax Matters (Tax Administrative Assistance Act, TAAA; SR 651.1) and the Ordinance on International Administrative Assistance in Tax Matters (Tax Administrative Assistance Ordinance, TAAO; SR 651.11) are applicable as subsidiary legislation.
Bank accounts, but also insurance contracts and debt and equity participations with US links, are subject to FATCA group requests. In the case of individual accounts, US citizenship (including being born in the US), a base or postal/residential address in the US or a US telephone number is deemed to be a link to the US (see Annex I No II B. 1 of the FATCA agreement). In the case of corporate accounts, incorporation under US law or a place of incorporation in the US counts as a US link, for example. Accounts of so-called passive NFFEs (typically domiciliary companies) with one or more controlling persons that are US citizens or are domiciled in the United States are also subject to the disclosure requirement (see Annex I No IV of the FATCA agreement). Accounts of non-participating financial institutions (NPFFIs) are likewise affected for the reporting years 2015 and 2016. Companies that have failed to disclose their FATCA status to the financial institution also qualify as NPFFIs.
FATCA group requests can cover financial accounts held as at 30 June 2014 or opened thereafter. Under a special rule, accounts of NPFFIs (see question 4) only need to be disclosed for the reporting years 2015 and 2016.
The FATCA agreement requires Switzerland to transmit the requested information to the IRS within eight months after receiving a group request (Art. 5 No 3 let. c of the FATCA agreement). For this reason, the administrative assistance procedure must be expedited and short deadlines are imposed (e.g. 10-day statutory deadline for the financial institution to submit the requested information. If the FTA is unable to meet the eight-month deadline, this may trigger an obligation for the financial institution to levy withholding tax (see question 20).
As set out in the answer to question 2, the financial institution is required to send the IRS aggregated disclosures, which the IRS can use a basis for submitting group requests to the FTA. Upon receipt of a group request, the FTA requests the financial institution to provide it with the required information within 10 days. Thereafter, the FTA is at the financial institution's disposal to answer any questions. In addition, the financial institution will be involved in any rebuttal process (see question 17). If the FTA is unable to send the requested information within the eight-month timeframe (see question 6), this may trigger an obligation for the financial institution to levy withholding tax (see question 20).
As described in the answer to question 2, the US Internal Revenue Service (IRS) can submit group requests to the FTA based on the financial institutions' aggregated disclosures. In an administrative assistance procedure, the role of the IRS is limited to requesting and receiving the requested information. There must be a clear distinction between the Swiss administrative assistance procedure and the US tax procedure. In an administrative assistance procedure, a person affected can object only to the transmission of their data. Accordingly, they can claim that the criteria for providing administrative assistance under the FATCA agreement are not met (see also question 17). The IRS will then decide whether somebody is indeed liable for tax in the US.
The FTA's Division for the Exchange of Information in Tax Matters (SEI) is responsible for processing FATCA group requests. Upon receipt of a group request, the FTA sends the financial institution a disclosure order requiring it to provide the requested information within 10 days. Furthermore, the FTA publishes information about the receipt of a group request on this website (see Notifications) and in the Federal Gazette. Persons entitled to appeal have the option to comment on the transmission of their data within 20 days after publication, and possibly rebut the existing US link (see questions 16 and 17). The FTA will then issue a final decision on the provision of administrative assistance. If the person entitled to appeal provides the FTA with an address for service in Switzerland, the final decision will be sent to them directly. Otherwise, the FTA will provide notification by publishing the final decision on its website and in the Federal Gazette. If no objection is lodged (see question 18), or if the FTA's administrative assistance decision is upheld by the Federal Administrative Court, the FTA sends the requested information to the IRS. This concludes the procedure.
A financial institution is a deposit-taking institution, a custodian bank, an investment firm or a specified insurance company (see Art. 2 No 1 (7) of the FATCA agreement). Thus, it is not only banks that are deemed to be financial institutions.
For each account concerned, the financial institution provides the FTA with a data package comprising a PDF file, an SEI XML file and a FATCA XML file. The PDF file contains, among other things, documentation on the opening of the account, plus account statements. The PDF and SEI XML files are used to process the case, and for the FTA to check whether the criteria for providing administrative assistance are met. The FATCA XML file is the one to be sent to the IRS (see question 12 on its contents). The two other files (PDF and SEI XML) are not sent to the IRS.
The FTA sends the IRS the FATCA XML file which it received from the financial institution. The data is transmitted via IDES (International Data Exchange Service), a platform for information exchange under FATCA. The FATCA XML file contains data on the accountholder (e.g. name and address) and on the account itself (account number, account balance and earnings such as interest and dividends).
As part of a FATCA administrative assistance procedure, only the information contained in the FATCA XML file is sent to the IRS. If the IRS needs more information about an account, it must submit a separate (additional) administrative assistance request to the FTA under the Convention between the United States of America and the Swiss Confederation for the Avoidance of Double Taxation with Respect to Taxes on Income (DTA CH-US; SR 0.672.933.61). The prerequisite for administrative assistance is that the requested information may be relevant for assessing the tax situation of the person concerned.
Accountholders who have not consented to the financial institution directly disclosing the account will be informed by the financial institution (enclosing a letter from the FTA) that, in such cases, the account data will be reported to the IRS in aggregated form and that this aggregated disclosure may result in the IRS requesting specific information on the account via a group request (as regards the content of this information, see question 12). The FTA informs the persons concerned about the receipt of a group request by means of a publication on this website (see Notifications) and in the Federal Gazette.
If somebody is unsure whether a group request refers to them, they can contact either the financial institution or the FTA. If they contact the FTA, they must provide confirmation of ID and supporting information (e.g. name of the financial institution, account number), so that the FTA is able to ascertain whether they are affected by the group request. Such enquiries can be sent by email or post to the FTA at:
Federal Tax Administration FTA
Division for Exchange of Information in Tax Matters
Eigerstrasse 65
3003 Bern
E-Mail: amtshilfe.usa@estv.admin.ch
Within 20 days after the publication, a person entitled to appeal may submit a statement to the FTA on the planned transmission of their data (Art. 12 para. 1 let. c of the FATCA Act). If the person wishes the final decision (in which the decision is made on administrative assistance) to be sent directly to them, they must provide the FTA with an address for service in Switzerland. As regards the rebuttal of US links, see the answer to question 17.
Statements can be sent by email or post to the FTA at:
Federal Tax Administration FTA
Division for Exchange of Information in Tax Matters
Eigerstrasse 65
3003 Bern
E-Mail: amtshilfe.usa@estv.admin.ch
A person concerned can demonstrate that they are not a US Person by submitting the evidence required under Annex I No II. B. 4. of the FATCA agreement (see Art. 8 of the FATCA Act). If US links are disproved in a pending administrative assistance procedure, the FTA will request the person concerned to also submit the requisite evidence to their financial institution (if they have not already done so). At the same time, the FTA will request the person concerned to submit a declaration in accordance with Article 8 paragraph 2 of the FATCA Act, in which the financial institution concerned states whether it would have excluded the person concerned from the aggregated disclosure on the basis of such documentation, had the documentation been submitted to it in good time. If the status of US Person is successfully disproved, the FTA will not provide administrative assistance.
The final decision may be appealed before the Federal Administrative Court within 30 days from publication or notification of the decision (Art. 5 No 3 let. b of the FATCA agreement). The Federal Administrative Court is the sole and final appeal body. In other words, the Federal Administrative Court's ruling is final and cannot be referred to the Federal Supreme Court.
As long as the administrative assistance procedure is still pending, consent for the transmission of account data may be given at any time. However, a distinction must be made between the declaration of consent for direct disclosure by the financial institution and a declaration of consent for the disclosure of account data by the FTA as part of an administrative assistance procedure. If the person concerned consents to the account data being transmitted during the pending administrative assistance procedure, the account is disclosed to the IRS by the FTA in response to the received group request. If the person concerned gives consent for direct disclosure by the financial institution, the account will – until such consent is revoked – be directly disclosed to the IRS on an annual basis by the financial institution and not (or no longer) disclosed in aggregated form; for this reason, it will likewise not (or no longer) be part of FATCA group requests. The consent given to the financial institution does not result in retroactive direct disclosure for previous reporting years; for this reason, the person concerned may continue to be included in FATCA group requests.
As mentioned in the answers to questions 6 and 7, the FTA is obliged to transmit the requested information to the IRS within eight months after receiving a group request (see Art. 5 No 3 let. c of the FATCA agreement). If the deadline cannot be met, the FTA must inform the financial institution concerned and the IRS. In such cases, the financial institution is obliged to levy withholding tax, where this is provided for in the implementing provisions of the US Department of the Treasury. This obligation begins eight months after receipt of the group request and ends on the day on which the FTA transmits the requested information to the IRS (see Art. 7 No 2 of the FATCA agreement; Art. 16 paras. 1 and 2 of the FATCA Act). On an annual basis, the financial institution transfers the withholding tax levied in a calendar year to the IRS, in accordance with the applicable US legislation (Art. 16 para. 3 of the FATCA Act).
